This opinion cited 7 cases:
CF Indus. v. Commissioner , 67 T.C.M. 2397 ( 1994 )
Farmland Indus. v. Commissioner , 78 T.C.M. 846 ( 1999 )
CF Indus., Inc. v. Commissioner , 62 T.C.M. 1249 ( 1991 )
Illinois Grain Corp. v. Commissioner , 87 T.C. 435 ( 1986 )
Certified Grocers of California, Ltd. v. Commissioner , 88 T.C. 238 ( 1987 )
Buckeye Countrymark v. Commissioner , 103 T.C. 547 ( 1994 )
Washington-Oregon Shippers Cooperative, Inc. v. Commissioner , 52 T.C.M. 1406 ( 1987 )